基于EVA和BSC的寿险分公司财务绩效评价研究

1基于EVA和BSC的寿险公司财务绩效评价研究摘要改革开放以来，我国寿险业取得了举世瞩目的发展成果。寿险经营主体的数量，保费收入，保险资产都有很大的增长，并逐步形成了中外资寿险公司并存的激烈竞争格局。随着保险国际化的不断深入，民族保险业面临的竞争将愈演愈烈，外在压力和内在动力都迫切要求我国寿险公司加强自身管理，提高经营绩效。管理中的一条重要法则“如果你不能衡量它，你就无法管理它”，因此，能否科学合理地衡量寿险公司的经营绩效水平，进而据此分析经营管理中的优势与不足，改善经营管理就显得非常地关键。平衡计分卡是20世纪90年代在美国兴起，并在全球范围得到推广应用的具备战略思维的企业经营绩效评价方法，是一个把企业远景目标、战略转化为具体战略行动，并予以量化指标测评、反馈，将绩效评价与企业战略紧密结合的战略性绩效评价系统。平衡计分卡在众多世界一流企业及西方国家一些实力强大的商业银行和保险公司等金融服务企业成功应用的经验表明，它是寿险公司在急剧变革的信息化新金融时代用来科学评价经营绩效，应对竞争危机的战略工具。内含价值（EmbeddedValue，简称EV）考虑到了现有业务未来的利润流，从更长远的角度衡量保险公司的经营成果，因此能够更加真实的反映保险企业的经营业绩，可以正确评价和激励价值创造行为。本论文的主要目的就是要尝试将平衡计分卡与内含价值应用于我国寿险公司，探索构建出确实可行，适合我国寿险公司财务绩效评价系统，为我国寿险公司财务绩效评价引入新的思路。关键词：寿险、平衡计分卡、内含价值；财务绩效评价2AbstractSincetheReformandOpeningup,thedevelopmentoflifeinsuranceindustryhasspectacularresultinchina.Theprincipalamountofthelifeinsurancebusiness,premiumincomeandinsuranceassetshavesubstantialgrowth,graduallydevelopingafiercecompetitionbetweenChineseandforeignlifeinsurancecompanies.Thecompetitionwhichnationalinsurancecompaniesfacewillbecomeincreasinglyfierce.ExternalpressureandinternalforcesurgentlyrequireChineselifeinsurancecompaniestostrengthentheirownmanagementandimproveoperationalperformance.“Ifyoudonotevaluate,youwillnotbeabletomanage.”Therefore,whetherwehaveascientificandrationalmethodtomeasureoperatingperformanceofthelifeinsurancecompanyandthenanalyzethestrengthsandweaknessesofmanagementisverycrucial.TheBalancedScorecard(BSC)roseintheUnitedStatesin1990sandsweptglobally.Itistheenterpriseperformanceevaluationmethodwhichhasthestrategicthinking.TheapplicationofBSCinmanyworld-classenterprisesinWesterncountriesandsomepowerfulcommercialbanksandinsurancecompaniesandotherfinancialserviceshasshownBSCisastrategictoolforthelifeinsurancecompaniestodealwiththecrisisintheeraofrapidchanges.EmbeddedValue(EV)considersthefutureprofitofthecurrentoperation,andweighsthemanagementproductioninthelongrun,whichisconsistentwiththelongtermofthelifeinsurancemanagement．Thus，EVhascloseconnectwiththeprocessandresultinthecompanies'creationofvalue,theestablishmentandimplementofstrategies.ThemainpurposeofthisdissertationistoexplorehowtouseBSCandEVAinChineselifeinsurancecompany,accordingtotheconditionsofChina.Keywords：Lifeinsurance,BSC,EVA,FinicalPerformanceEvaluation3目录第一章前言........................................................11.1课题的来源及意义............................................................................................................11.2国内外研究进展................................................................................................................21.3课题所要研究的内容及实施方案....................................................................................31.4研究方法和主要的关键技术............................................................................................4第二章寿险公司财务绩效评价的现状.................................52.1财务绩效分析概论............................................................................................................52.1.1财务绩效分析定义................................................................................................52.1.2财务绩效分析职能................................................................................................52.1.3财务绩效分析原则................................................................................................62.1.4财务绩效分析意义................................................................................................62.2防范寿险公司财务绩效评估与投资管理是相辅相成的................................................62.2.1建立科学的风险控制体系....................................................................................62.2.2建立高效的财务风险管理组织架构与运行机制................................................72.2.3资效率与风险管理的关系，投资运作中坚持透明化........................................82.2.4加大创新力度，进一步拓宽寿险资金运用渠道................................................82.2.5加强保险产品的创新............................................................................................82.3寿险财务绩效的重要性....................................................................................................82.4我国寿险公司绩效评价现状及存在问题......................................................................102.5绩效考核指标体系及评分办法......................................................................................122.3.1经营指标得分......................................................................................................122.3.2管理指标得分......................................................................................................132.3.3绩效评级标准......................................................................................................142.3.4绩效评级奖惩挂钩的内容..................................................................................151.公司总经理室考核................................................152.绩效工资总额提取................................................15第三章寿险分公司经济增加值（EVA）的计算方法.....................163.1经济增加值介绍..............................................................................................................163.2由经济增加值到市场价值..............................................................................................1